https://www.taxtmi.com/caselaws?id=107251 Use of a brand name does not disqualify a small scale unit from exemption unless the mark is shown to be identical or deceptively similar to another's mark. On the specimen brand name produced by the respondents, the Tribunal found the two marks to be different and distinct, and held that the alleged resemblance was insufficient to deny the exemption. The order of the Commissioner (Appeals) was found free from infirmity, and the Revenue's challenge failed. The respondents were therefore entitled to the benefit of the small scale exemption. en-us Thu, 16 Jan 2003 00:00:00 +0530 Wed, 21 Mar 2012 10:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107251 Use of a brand name does not disqualify a small scale unit from exemption unless the mark is shown to be identical or deceptively similar to another's mark. On the specimen brand name produced by the respondents, the Tribunal found the two marks to be different and distinct, and held that the alleged resemblance was insufficient to deny the exemption. The order of the Commissioner (Appeals) was found free from infirmity, and the Revenue's challenge failed. The respondents were therefore entitled to the benefit of the small scale exemption. Case-Laws Central Excise Thu, 16 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107251